The European Union (EU) has created a Binding Tariff Information system (BTI) in order to help economic operators obtain the correct tariff classification for goods that they intend to import or export.
The Binding Tariff Information (BTI) enables businesses to obtain a guaranteed tariff classification from the customs authorities that is valid throughout the EU, regardless of the Member State which issued it.
In Luxembourg, BTI applications should be submitted to the Customs and Excise Agency (Administration des douanes et accises).
Any business involved in international trade activities from and to Luxembourg can apply for a BTI.
Since 1 October 2019, the EU portal must be used by all economic operators who:
Before the online application can be submitted, the applicant must:
Since 1 October 2019, operators who wish to apply for a BTI must be registered in a Central Uniform User Management and Digital Signature System (UUM&DS).
Businesses must submit their Binding Tariff Information application (BTI) using the EU Customs Trader Portal.
Access to the EU Customs Trader Portal is validated and managed through the Uniform User Management and Digital Signature System (UUM&DS).
The application should be accompanied by a detailed description of the goods concerned.
In certain cases, sending a sample might prove useful.
A BTI is generally valid for 3 years.
However, a BTI may cease to be valid in certain cases such as:
In these circumstances, the economic operator may request the permission from the customs authorities to continue using the BTI for a so-called "grace period".
The BTI is valid in all of the EU.
BTI decisions are only binding, with regard to the tariff classification of goods:
The decision holder must notify the customs authorities of the existence of a BTI decision:
The decision holder must indicate the BTI in the customs declaration.
All BTI decisions issued by the national customs authorities are entered into the European Binding Tariff Information database (EBTI-Base) managed by the European Commission.